Memorandum Findings of Fact and Opinion
DISNEY, Judge:
This case involves income taxes for the calendar year 1944. Deficiency was determined in the amount of $257.05 and negligence penalty of $12.85. The only question for our consideration is the deductibility of various items deducted by the petitioners in their return, for contributions, interest, taxes, losses, medical expenses, and "miscellaneous."
From the evidence adduced we make the following...
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